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TMI Blog2018 (2) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... nying receipts of goods without documents. The appellant had produced a Chartered Engineer Certificate indicating the production capacity and the details which indicated that the appellant s factory could not have produced the kind of goods allegedly removed clandestinely, during the period in question - the charge of clandestine removal is very serious in nature, and the claim of the appellant s counsel nothing corroborative is brought on record as to unusual consumption of utilities and unaccounted purchase of raw materials, is correct. Appeal allowed - decided in favor of appellant. - Appeal No. E/378/2012 - Final Order No. 10365/2018 - Dated:- 13-2-2018 - Mr. M. V. Ravindran., Member (Judicial) Shri D.K. Trivedi, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the partner. Revenue has not preferred any appeal against dropping the penalties on partner. Aggrieved by such an order of confirmation of demand of duty with imposition of penalty, the appellant herein preferred an appeal before the First Appellate Authority. The First Appellate Authority after following due process of law, did not agree with the contentions raised by the appellant and upheld the Order-in-Original. 3. Learned Counsel appearing for the appellant takes the Bench through entire case records. It is his submission that the First Appellate Authority has not considered the case in its correct perspective. The reliance placed by the First Appellate Authority on the statements recorded by the partner and purchasers is of no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 362] it was upheld by the Hon ble High Court of Gujarat as reported at [2013 (287) ELT 243] and the special leave petition filed by the Revenue has been dismissed by the Apex Court as reported at [2014 (303) ELT 824]. He also relied upon the decision of the Tribunal in the case of Sakeen Alloys Pvt. Ltd., [2013 (296) ELT 392] which reiterates the ratio of Vishwa Traders Pvt. Ltd., and many other decisions and submits that Hon ble High Court of Gujarat upheld the order of the Tribunal as reported at [2014 (308) ELT 655] and special leave petition filed by Revenue against such a judgment has been dismissed by the Apex Court as reported at [2015 (319) ELT A117]. 4. Learned Departmental Representative on the other hand reads the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities that two duplicating note books were found which contained information regarding clandestine removal of the goods; vehicle intercepted carrying one consignment of copper tubes without invoice or duty paying documents on finished goods and that the statement of partner of the firm indicted there was clandestine removals and also that the purchasers of the finished goods had admitted of receipt of the goods clandestinely. 7. I find that the impugned order confirming the demands raised is unsustainable for more than one reason. 7.1 Firstly, I find that purchasers of the finished goods manufactured by the appellant, who had initially given statement that they had received finished goods from the appellant without any doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered Engineer. Further, in my view, the charge of clandestine removal is very serious in nature, and the claim of the appellant s counsel nothing corroborative is brought on record as to unusual consumption of utilities and unaccounted purchase of raw materials, is correct. This point was raised before the First Appellate Authority, but the First Appellate Authority chose not to pass any reasoning on this point. The manufacture of goods clandestine or otherwise is prime requirement for clearances, there cannot be any question clearances is the law settled by the various decisions of the Tribunal and more so in the case of Vishwa Traders Pvt. Ltd., (supra) and Saakeen Alloys Pvt. Ltd., (supra). These two judgments have been upheld by the Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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